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GST - Highlights / Catch Notes

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Seeking release of vehicle alongwith the goods - Section 129(1) ...

GST

June 14, 2022

Seeking release of vehicle alongwith the goods - Section 129(1) of the CGST Act - trading of copper and copper scrap - Genuinness of transaction was under doubt - It is not in dispute that when the conveyance was intercepted along with the goods, the driver of the conveyance did produce necessary documents which are required under the Act as well as the Rules like invoice, E-way bill, Lorry receipts. - Goods ordered to be released subject to conditions. - HC

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